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List of steps
Total number of steps : 3
P.A.Y.E. (Pay As You Earn) (3)
1 Obtain P.A.Y.E. Declaration Form 
2 Submit PAYE Declaration Form for processing 
3 Pay PAYE at Bank 
End
Summary of the procedure Print Summary of the procedure No previous step Obtain P.A.Y.E. Declaration Form

Where to go?

You will have to go to the following agencies. The number indicates how many interactions are required with each entity.
Rwanda Revenue Authority (x 2)
1 2
Ecobank (main branch)
3

What you will get

The objective of the procedure is to obtain those documents.
Ecobank receipt
3
Ecobank receipt 
PAYE Return with stamp & signature from the Return Processing division
3
PAYE Return with stamp & signature from the Return Processing division 

Required documents

The documents with green band will be provided to you during the procedure.

Proof of identity
1
Proof of identity 
Staff Identification Card
1
Staff Identification Card 
Payroll
2
Payroll 
PAYE Declaration Form
2
PAYE Declaration Form 
PAYE Declatation Form with stamp & signature from the Return Processing division
3
PAYE Declatation Form with stamp & signature from the Return Processing division 

How much?

This list shows the costs in all steps of the procedure.
30 % of taxable employment income (above RWF 100,000) 
30 % of taxable employment income (from second employer) 
20 % of taxable employment income (between RWF 30,001 and 100,000) 
15 % of taxable employment income (above RWF 30,000) 
% of taxable employment income (below or equal to RWF 30,000) 
Free of charge

How long ?

The estimated total time is calculated by adding the time spent: 1) waiting in queue, 2) at the counter and 3) between steps.
  min. max.
Total time (sum): 1 d 1 d
of which:
Waiting time in queue (sum):  5mn  30mn
Attention at counter (sum):    15mn
Waiting time until next step (sum):   -

Legal justification?

The regulations which justify the procedure and its content
Law No. 25/2005 of 04/12/2005 on Tax Procedures17Law No. 25/2005 of 4/12/2005 on Tax procedureslaw%20on%20tax%20procedures%2epdflaw%20on%20tax%20procedures%2epdf Law No. 25/2005 of 04/12/2005 on Tax Procedures
 (Article 17)
Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/20053Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005commissioner%5fgeneral%5fs%5frules%5fno%5f001%2d2007%5fof%5f15%2e06%2e2007%5fimplementing%5fthe%5flaw%5fno%5f16%2d2005%5fof%5f18%2e08%2e2005%5fon%5fdirect%5ftaxes%5fon%5fincome%2epdfcommissioner%5fgeneral%5fs%5frules%5fno%5f001%2d2007%5fof%5f15%2e06%2e2007%5fimplementing%5fthe%5flaw%5fno%5f16%2d2005%5fof%5f18%2e08%2e2005%5fon%5fdirect%5ftaxes%5fon%5fincome%2epdf Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005
 (Article 3)
Law No 16/2005 of 18/08/2005 on Direct Taxes on Income131415484950Law No 16/2005 of 18/08/2005 on Direct Taxes on Incomelaw%5fno%5f16%2d2005%5fof%5f18%2e08%2e2005%5fon%5fdirect%5ftaxes%5fon%5fincome%2epdflaw%5fno%5f16%2d2005%5fof%5f18%2e08%2e2005%5fon%5fdirect%5ftaxes%5fon%5fincome%2epdf Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
 (articles 13, 14, 15, 48, 49, 50)